Identify how each of the following item should be reported in the statement of cash flows, using the indirect method: Loss on disposal of machine. Investing Activities Payment of cash dividend Financing Activities Increase in inventory Operating Activities Proceeds from sales of land for gains Operating Activities Receipt of cash dividend from investment Financing Activities Decrease in accounts payable Operating Activities Acquire a machine by signing a promissory note Investing Activities Declare a cash dividend Financing Activities Issuance common stock for cash Financing Activities